{"id":3457,"date":"2026-02-23T09:54:11","date_gmt":"2026-02-23T09:54:11","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3457"},"modified":"2026-02-23T13:56:55","modified_gmt":"2026-02-23T13:56:55","slug":"31-12-2025-tarihi-itibariyle-yapilacak-degerlemelerde-uygulanacak-doviz-kurlari-aciklandi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/31-12-2025-tarihi-itibariyle-yapilacak-degerlemelerde-uygulanacak-doviz-kurlari-aciklandi\/","title":{"rendered":"31\/12\/2025 Tarihi \u0130tibariyle Yap\u0131lacak De\u011ferlemelerde Uygulanacak D\u00f6viz Kurlar\u0131 A\u00e7\u0131kland\u0131"},"content":{"rendered":"<p>24 Ocak 2026 tarihli ve 33147 say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan 590 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile, 31\/12\/2025 tarihi itibar\u0131yla yap\u0131lacak de\u011ferlemelerde uygulanacak yabanc\u0131 para kurlar\u0131 tespit edilmi\u015ftir.<\/p>\n\n\n\n<p>Bu d\u00fczenleme, \u00f6zellikle y\u0131l sonu bilan\u00e7o i\u015flemleri, ge\u00e7ici vergi d\u00f6nemlerinde de\u011ferleme ve yabanc\u0131 para alacak\/bor\u00e7lar\u0131n mali tablolarda g\u00f6sterilme bi\u00e7imi a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p><strong>Hangi \u0130\u015flemlerde Bu Kurlar Kullan\u0131lacak?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Borsada rayici olmayan yabanc\u0131 paralar\u0131n de\u011ferlenmesinde<\/li>\n\n\n\n<li>Yabanc\u0131 paralarla olan senetli ve senetsiz alacak ve bor\u00e7lar\u0131n de\u011ferlemesinde<\/li>\n\n\n\n<li>Ge\u00e7ici vergi matrahlar\u0131n\u0131n tespitinde<\/li>\n<\/ul>\n\n\n\n<p>Yukar\u0131da belirtilen i\u015flemlerde, 590 S\u0131ra No.lu Tebli\u011f\u2019de yer alan d\u00f6viz kurlar\u0131 esas al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p><strong>Yabanc\u0131 Para De\u011ferleme Esaslar\u0131<\/strong><\/p>\n\n\n\n<p><strong>Yabanc\u0131 Paralar Nas\u0131l De\u011ferlenir?<\/strong><\/p>\n\n\n\n<p>Vergi Usul Kanunu\u2019nun 280 inci maddesi uyar\u0131nca yabanc\u0131 paralar borsada rayici varsa, rayici esas al\u0131n\u0131r. Rayici olmayan yabanc\u0131 paralar i\u00e7in Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen kurlar uygulan\u0131r.<\/p>\n\n\n\n<p>Bu uygulama, yabanc\u0131 para cinsinden alacak ve bor\u00e7lar i\u00e7in de ge\u00e7erlidir.<\/p>\n\n\n\n<p>&nbsp;<strong>Efektif ve D\u00f6viz Ayr\u0131m\u0131<\/strong><\/p>\n\n\n\n<p>Efektif cinsinden yabanc\u0131 paralar i\u00e7in efektif al\u0131\u015f kuru kullan\u0131l\u0131r; efektif al\u0131\u015f kurunun bulunmamas\u0131 durumunda d\u00f6viz al\u0131\u015f kuru esas al\u0131n\u0131r.<\/p>\n\n\n\n<p>Bankadaki yabanc\u0131 paralar i\u00e7in her zaman d\u00f6viz al\u0131\u015f kuru kullan\u0131l\u0131r.<\/p>\n\n\n\n<p>Kasadaki yabanc\u0131 paralar ise efektif al\u0131\u015f kuru ile de\u011ferlenir. (283 S\u0131ra No.lu VUK tebli\u011fine g\u00f6re)<\/p>\n\n\n\n<p><strong>Resm\u00ee Kaynak: Kur Listeleri<\/strong><\/p>\n\n\n\n<p>590 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile yay\u0131mlanan kur tablolar\u0131na do\u011frudan a\u015fa\u011f\u0131daki ba\u011flant\u0131lardan ula\u015fabilirsiniz:<\/p>\n\n\n\n<p>\ud83d\udd17 PDF versiyonu (tablolar dahil)<\/p>\n\n\n\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260124-4-1.pdf\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260124-4-1.pdf<\/a><\/p>\n\n\n\n<p>\ud83d\udd17 HTML versiyonu (web sayfas\u0131 olarak)<\/p>\n\n\n\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260124-4.htm\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/01\/20260124-4.htm<\/a><\/p>\n\n\n\n<p>Bu sayfalarda;<\/p>\n\n\n\n<p>\u2714 Borsada rayici olmayan d\u00f6viz kurlar\u0131<\/p>\n\n\n\n<p>\u2714 Efektif al\u0131\u015f kurlar\u0131<\/p>\n\n\n\n<p>\u2714 Her bir para birimi i\u00e7in 31\/12\/2025 tarihi itibar\u0131yla ge\u00e7erli de\u011ferleme kuru<\/p>\n\n\n\n<p>ayr\u0131nt\u0131l\u0131 \u015fekilde yer almaktad\u0131r.<\/p>\n\n\n\n<p><strong>Uygulamada Dikkat Edilmesi Gerekenler<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>De\u011ferlemede do\u011fru kur t\u00fcr\u00fc kullan\u0131lmal\u0131d\u0131r:<\/li>\n<\/ul>\n\n\n\n<p>Banka hesaplar\u0131 \u2192 D\u00f6viz al\u0131\u015f kuru<\/p>\n\n\n\n<p>Kasa \u2192 Efektif al\u0131\u015f kuru<\/p>\n\n\n\n<p>Di\u011fer yabanc\u0131 para kalemleri \u2192 Borsa rayici yoksa maliye kurlar\u0131<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bankalar kendi g\u00f6zetim mekanizmalar\u0131yla, T.C. Merkez Bankas\u0131 verilerine uygun olarak tespit ettikleri kur de\u011ferlerini de esas alabilir; bu uygulamada Tebli\u011f\u2019deki esaslara paralel olmal\u0131d\u0131r.<\/li>\n\n\n\n<li>31\/12\/2025 itibar\u0131yla yap\u0131lacak de\u011ferleme i\u015flemlerinde bu kur listesinin kullan\u0131lmas\u0131, bilan\u00e7onun do\u011fru \u015fekilde haz\u0131rlanmas\u0131 ve vergi matrahlar\u0131n\u0131n uyumlu hesaplanmas\u0131 bak\u0131m\u0131ndan kritik \u00f6neme sahiptir.<\/li>\n<\/ul>\n\n\n\n<p><strong>Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n<p><em>Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>24 Ocak 2026 tarihli ve 33147 say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan 590 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile, 31\/12\/2025 tarihi itibar\u0131yla yap\u0131lacak de\u011ferlemelerde uygulanacak yabanc\u0131 para kurlar\u0131 tespit edilmi\u015ftir. Bu d\u00fczenleme, \u00f6zellikle y\u0131l sonu bilan\u00e7o i\u015flemleri, ge\u00e7ici vergi d\u00f6nemlerinde de\u011ferleme ve yabanc\u0131 para alacak\/bor\u00e7lar\u0131n mali tablolarda g\u00f6sterilme bi\u00e7imi a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r. Hangi \u0130\u015flemlerde [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3489,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mali-yontem-gundem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>31\/12\/2025 Tarihi \u0130tibariyle Yap\u0131lacak De\u011ferlemelerde Uygulanacak D\u00f6viz Kurlar\u0131 A\u00e7\u0131kland\u0131 - Mali Y\u00f6ntem<\/title>\n<meta name=\"description\" content=\"298-\u00c7, enflasyon muhasebe, yeniden de\u011ferleme, VUK\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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